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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Liability of service tax - sob-contractor - payment of service ...

Service Tax

March 30, 2019

Liability of service tax - sob-contractor - payment of service tax by the main contractor - appellant revenue has not been able to point out any error or illegality in the findings recorded by the Tribunal in allowing the appeal of the assessee.

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  1. Non payment of service tax by the sob-contractor under a bonafide belief that main contractor has paid the service tax - Management, maintenance or repair service - stay...

  2. The payment of service tax made by main contractor on the activity conducted by the appellant (sub-contractor) is considered as discharge of service tax liability by the...

  3. Tax liability - sub-contract - the main contractor has discharged the service tax liability and the same has been informed to the department by the appellant - demand...

  4. Construction of Residential Complex Service - the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the...

  5. Survey and Map Making - liability - assessee contended that main contractor was discharging the service tax liability on the entire contract executed - matter remanded...

  6. When main contractor has discharged the service tax liability, there can be no demand against the subcontractor for the same services for the same period - demand set aside - AT

  7. Whether the sub-contractor of a main contractor is liable to discharge the service tax liability on the services provided by him - Held Yes - AT

  8. Services of cargo handling - main contractor discharged the entire service tax liability - ST can not be demanded twice from the sub-contractor - demand and penalty set aside - AT

  9. Refund of Service Tax erroneously paid - sob-contractor - main contractor having refused to pay the Service Tax on the ground that the services relating to construction...

  10. Short payment / delayed payment of service tax - The clerical errors which crept in a few months has resulted in a short-payment - Penalty waived - AT

 

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